Fiscal decentralization practices in developing countries
Prácticas de descentralización fiscal en los países en desarrollo
Palabras clave:
descentralización, administración fiscal, distribución de competencias, potencial fiscal, índice de Descentralización
Resumen
El objetivo del artículo fue identificar y describir el estado actual de la descentralización fiscal en Ucrania, Armenia y Georgia y los problemas y logros de las comunidades territoriales. La observación y el análisis comparativo fueron las principales herramientas utilizadas. El estudio mostró que la descentralización fiscal efectiva de las comunidades territoriales requiere la implementación de la experiencia relevante de los países en desarrollo que han logrado resultados significativos. La descentralización fiscal, la transferencia de impuestos y facultades de gasto a los niveles inferiores de gobierno se ha convertido en una estrategia importante para la gobernanza moderna en los países en desarrollo. La descentralización fiscal se ve facilitada por una combinación de la lucha de los ciudadanos por participar activamente en el proceso de gestión y la insatisfacción con los resultados de la economía centralmente planificada. Se concluye que una descentralización adecuada fortalece los órganos de autogobierno local y obliga a los estados a ser más responsables ante sus ciudadanos. En este sentido, como modelo digno de estudio se señaló además la idoneidad y las perspectivas del enfoque de descentralización fiscal de Suecia.
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DIGDOWISEISO, Kumba. 2022. “Is fiscal decentralization growth enhancing? A cross-country study in developing countries over the period 1990– 2014” In: Economies. Vol. 10, No. 3, pp. 1-17.
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LEGISLATIVE BULLETIN OF GEORGIA. 1999. Law of Georgia dated 29/05/1998 No. 1401 On local fees. Available online. In: https://matsne. gov.ge/ru/document/view/93778?publication=4#!. Consultation date: 08/12/2021.
LEGISLATIVE BULLETIN OF GEORGIA. 2020. Law of Georgia dated 28/06/1996 No. 331 On grants. Available online. In: https://matsne. gov.ge/ru/document/view/31510?publication=29. Consultation date: 08/12/2021.
LEGISLATIVE BULLETIN OF GEORGIA. 2021. Budget Code of Georgia dated 18/12/2009 No. 2440. Available online. In: https://matsne.gov.ge/ru/ document/view/91006?publication=51. Consultation date: 08/12/2021.
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LEGISLATIVE BULLETIN OF GEORGIA. 2022b. Tax Code of Georgia dated 17/09/2010 No. 3591. Available online. In: https://matsne.gov.ge/ ru/document/view/1043717?publication=183. Consultation date: 04/04/2022.
OBENG, Samuel Kwabena. 2021. “Fiscal decentralization, democracy and government size: Disentangling the complexities” In: Journal of International Development. Vol. 33, No. 6, pp. 975-1004.
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OECD. 2019. Making Decentralisation Work: A Handbook for Policy-Makers, OECD Multi-level Governance Studies. OECD Publishing. Paris, France.
OECD. 2020. OECD Regions and Cities at a Glance 2020. OECD Publishing. Paris, France.
OECD. 2022. Fiscal Federalism 2022: Making Decentralisation Work. Available online. In: https://www.oecd-ilibrary.org/sites/201c75b6-en/1/3/1/ index.html?itemId=/content/publication/201c75b6-en&_csp_=a8e0f3 3122f039d34aa442f4a032bf8a&itemIGO=oecd&itemContentType=bo ok#section-d1e299. Consultation date: 04/04/2022.
ROTULO, A; EPSTEIN, M; KONDILIS, E. 2020. “Fiscal federalism vs fiscal decentralization in healthcare: a conceptual framework” In: Hippokratia. Vol. 24, No. 3, pp. 107-113.
SKL INTERNATIONAL. 2021. UKRAINE - Support to decentralization. 8 June. Available online. In: https://sklinternational.se/projects/ projekt/ukrainesupporttodecentralization.739.html. Consultation date: 08/12/2021.
TEREMETSKYI, V; SOLYANNIK, K; ZAKOMORNA, K; POPROSHAIEVA, O; YAKOVCHUK, Y. 2021. “Fiscal decentralization of Ukraine: search for new approaches for the development of local self-goverment” In: Financial and Credit Activity Problems of Theory and Practice. Vol. 2, No. 37, pp. 180-189.
TER-MINASSIAN, Teresa. 2020. Intergovernmental Fiscal Cooperation and Subnational Revenue Autonomy. Inter-American Development Bank. Available online. In: https://publications.iadb.org/publications/english/ document/Intergovernmental_Fiscal_Cooperation_and_Subnational_ Revenue_Autonomy.pdf. Consultation date: 08/12/2021.
VERKHOVNA RADA OF UKRAINE. 2014. Order of the Cabinet of Ministers of Ukraine of April 1, 2014 № 333-r On approval of the Concept of reforming local self-government and territorial organization of power in Ukraine. Available online. In: https://zakon.rada.gov.ua/laws/show/333-2014-%D1%80#n8. Consultation date: 08/12/2021.
VERKHOVNA RADA OF UKRAINE. 2022a. Budget Code of Ukraine dated 08.07.2010 № 2456-VI. Available online. In: https://zakon.rada.gov. ua/laws/show/2456-17#Text. Consultation date: 04/04/2022.
VERKHOVNA RADA OF UKRAINE. 2022b. Law of Ukraine of May 21, 1997 № 280/97-ВР On local self-government in Ukraine. Available online. In: https://zakon.rada.gov.ua/laws/show/280/97-%D0%B2%D1%80#Text. Consultation date: 04/04/2022.
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YANG, Siying; LI, Zheng; LI, Jian. 2020. “Fiscal decentralization, preference for government innovation and city innovation: Evidence from China” In: Chinese Management Studies. Vol. 14, No. 2, pp. 391-409.
ZHU, Yongming; ZHOU, Xiaoyu; LI, Junjie; WANG, Fan. 2022. “Technological innovation, fiscal decentralization, green development efficiency: Based on spatial effect and moderating effect” In: Sustainability. Vol. 14, No. 7, paper 4316.
ALI, Merima; SHIFA, Abdulaziz; SHIMELES, Abebe; WOLDEYES, Firew. 2022. “Building fiscal capacity in developing countries: Evidence on the role of information technology.” In: National Tax Journal. Vol. 74. Available online. In: https://www.cmi.no/publications/7793-building- fiscal-capacity-in-developing-countries-evidence-on-the-role-of- information-technology. Consultation date: 04/04/2022.
CORLEAP. 2020. Principles of fiscal decentralization and financial autonomy of local and regional authorities in the Eastern Partnership countries. COR-2020-01263-00-00-INFO-TRA (RU). Available online. In:
https://cor.europa.eu/en/our-work/Documents/CORLEAP/Political%20ReportsFiscal%20Decentralisation%20Policies%20 and%20Financial%20Autonomy20%20of%20Local%20and%20Regional%20Authorities%20in%20the%20EaP%20Countries%20(-Anar%20Ibrahimov,%20Azerbaijan,%202021)/CORLEAP%20Report%20on%20Fiscal%20Decentralisation_RU.pdf. Consultation date: 08/12/2021.
DECENTRALISATION. INTERNATIONAL COOPERATION. (U-LEAD with Europe). 2016. Program “Support to Decentralization Reform in Ukraine/ U-LEAD with Europe: Program for Ukraine on Local Empowerment, Accountability and Development”. Available online. In: https://donors. decentralization.gov.ua/project/u-lead. Consultation date: 08/12/2021.
DIGDOWISEISO, Kumba. 2022. “Is fiscal decentralization growth enhancing? A cross-country study in developing countries over the period 1990– 2014” In: Economies. Vol. 10, No. 3, pp. 1-17.
ERLINGSSON, Gissur Ó. 2021. “A stranger thing? Sweden as the upside down of multilevel trust” In: Journal of Trust Research. Vol. 11, No. 1, pp. 22-41.
EUROPEAN COMMITTEE OF THE REGIONS. 2022a. Decentralization Index. Available online. In: https://portal.cor.europa.eu/divisionpowers/ Pages/Decentralization-Index.aspx?countryName=sweden#. Consultation date: 08/12/2021.
EUROPEAN COMMITTEE OF THE REGIONS. 2022b. Division of Powers. Sweden Fiscal Powers. Available online. In: https://portal.cor.europa. eu/divisionpowers/Pages/Sweden-Fiscal-Powers.aspx. Consultation date: 08/12/2021.
GOVERNMENT OFFICES OF SWEDEN. 2015. The Swedish Local Government Act Ds 2004:31. Available online. In: https://www.government.se/legal- documents/2004/09/ds-200431/. Consultation date: 08/12/2021.
GOVERNMENT PORTAL. 2021. Revenues of local budgets for 9 months of 2021 increased by 20.1% compared to last year and amounted to almost 248 billion hryvnias. Available online. In: https://www.kmu.gov.ua/ news/dohodi-miscevih-byudzhetiv-za-9-misyaciv-2021-u-porivnyanni- z-minulim-rokom-zrosli-na-201-i-stanovlyat-majzhe-248-mlrd-griven. Consultation date: 04/04/2022.
HANIF, Imran; WALLACE, Sally; GAGO-DE-SANTOS, Pilar. 2020. “Economic growth by means of fiscal decentralization: An Empirical study for federal developing countries” In: SAGE Open. Vol. 10, No. 4, pp. 23-35.
HUMAN DEVELOPMENT REPORTS (UNDP). 2022. Global Human Development Indicators. Available online. In: https://hdr.undp.org/en/ countries. Consultation date: 04/04/2022.
INTERNATIONAL MONETARY FUND (IMF). 2020. Detailed Revenue Breakdown. Available online. In: https://data.imf.org/regular. aspx?key=60991467. Consultation date: 04/04/2022.
KOHUT, J; KOVACS-RUMP, H. 2021. “Financial decentralization in Ukraine and its impact on local budgets: achievements and shortcomings” In: Efficient economy. Vol. 9, pp. 399-416.
LEGISLATION OF THE CIS COUNTRIES. 1997. Law of the Republic of Armenia dated July 21, 1997 No. ЗР-137 On the budgetary system of the Republic of Armenia. Available online. In: https://base.spinform.ru/ show_doc.fwx?rgn=3052. Consultation date: 08/12/2021.
LEGISLATION OF THE CIS COUNTRIES. 2002. Law of the Republic of Armenia dated June 5, 2002 No. ЗР-337 On Local Self-Government. Available online. In: https://base.spinform.ru/show_doc.fwx?rgn=2919. Consultation date: 08/12/2021.
LEGISLATION OF THE CIS COUNTRIES. 2019. Law of the Republic of Armenia dated December 20, 2019 No. ЗР-282 On Accounting. Available online. In: https://base.spinform.ru/show_doc.fwx?rgn=122358. Consultation date: 08/12/2021.
LEGISLATIVE BULLETIN OF GEORGIA. 1999. Law of Georgia dated 29/05/1998 No. 1401 On local fees. Available online. In: https://matsne. gov.ge/ru/document/view/93778?publication=4#!. Consultation date: 08/12/2021.
LEGISLATIVE BULLETIN OF GEORGIA. 2020. Law of Georgia dated 28/06/1996 No. 331 On grants. Available online. In: https://matsne. gov.ge/ru/document/view/31510?publication=29. Consultation date: 08/12/2021.
LEGISLATIVE BULLETIN OF GEORGIA. 2021. Budget Code of Georgia dated 18/12/2009 No. 2440. Available online. In: https://matsne.gov.ge/ru/ document/view/91006?publication=51. Consultation date: 08/12/2021.
LEGISLATIVEBULLETINOFGEORGIA.2022a.CodeofLocalSelf-Government of Georgia dated 05/02/2014 No. 1958-IIს. Available online. In: https://matsne.gov.ge/ru/document/view/2244429?publication=61. Consultation date: 04/04/2022.
LEGISLATIVE BULLETIN OF GEORGIA. 2022b. Tax Code of Georgia dated 17/09/2010 No. 3591. Available online. In: https://matsne.gov.ge/ ru/document/view/1043717?publication=183. Consultation date: 04/04/2022.
OBENG, Samuel Kwabena. 2021. “Fiscal decentralization, democracy and government size: Disentangling the complexities” In: Journal of International Development. Vol. 33, No. 6, pp. 975-1004.
OECD. 2018. OECD Regions and Cities at a Glance 2018. OECD Publishing. Paris, France.
OECD. 2019. Making Decentralisation Work: A Handbook for Policy-Makers, OECD Multi-level Governance Studies. OECD Publishing. Paris, France.
OECD. 2020. OECD Regions and Cities at a Glance 2020. OECD Publishing. Paris, France.
OECD. 2022. Fiscal Federalism 2022: Making Decentralisation Work. Available online. In: https://www.oecd-ilibrary.org/sites/201c75b6-en/1/3/1/ index.html?itemId=/content/publication/201c75b6-en&_csp_=a8e0f3 3122f039d34aa442f4a032bf8a&itemIGO=oecd&itemContentType=bo ok#section-d1e299. Consultation date: 04/04/2022.
ROTULO, A; EPSTEIN, M; KONDILIS, E. 2020. “Fiscal federalism vs fiscal decentralization in healthcare: a conceptual framework” In: Hippokratia. Vol. 24, No. 3, pp. 107-113.
SKL INTERNATIONAL. 2021. UKRAINE - Support to decentralization. 8 June. Available online. In: https://sklinternational.se/projects/ projekt/ukrainesupporttodecentralization.739.html. Consultation date: 08/12/2021.
TEREMETSKYI, V; SOLYANNIK, K; ZAKOMORNA, K; POPROSHAIEVA, O; YAKOVCHUK, Y. 2021. “Fiscal decentralization of Ukraine: search for new approaches for the development of local self-goverment” In: Financial and Credit Activity Problems of Theory and Practice. Vol. 2, No. 37, pp. 180-189.
TER-MINASSIAN, Teresa. 2020. Intergovernmental Fiscal Cooperation and Subnational Revenue Autonomy. Inter-American Development Bank. Available online. In: https://publications.iadb.org/publications/english/ document/Intergovernmental_Fiscal_Cooperation_and_Subnational_ Revenue_Autonomy.pdf. Consultation date: 08/12/2021.
VERKHOVNA RADA OF UKRAINE. 2014. Order of the Cabinet of Ministers of Ukraine of April 1, 2014 № 333-r On approval of the Concept of reforming local self-government and territorial organization of power in Ukraine. Available online. In: https://zakon.rada.gov.ua/laws/show/333-2014-%D1%80#n8. Consultation date: 08/12/2021.
VERKHOVNA RADA OF UKRAINE. 2022a. Budget Code of Ukraine dated 08.07.2010 № 2456-VI. Available online. In: https://zakon.rada.gov. ua/laws/show/2456-17#Text. Consultation date: 04/04/2022.
VERKHOVNA RADA OF UKRAINE. 2022b. Law of Ukraine of May 21, 1997 № 280/97-ВР On local self-government in Ukraine. Available online. In: https://zakon.rada.gov.ua/laws/show/280/97-%D0%B2%D1%80#Text. Consultation date: 04/04/2022.
VINCENT, Rose Camille. 2022. Essays in public economics: multi-layer tax structure and Implications. HAL theses. Available online. In: https://tel. archives-ouvertes.fr/tel-03506279. Consultation date: 04/04/2022.
WORLD BANK. 2020. GNI per capita, Atlas method (current US$). Available online. In: https://data.worldbank.org/indicator/NY.GNP.PCAP.CD. Consultation date: 08/12/2021.
YANG, Siying; LI, Zheng; LI, Jian. 2020. “Fiscal decentralization, preference for government innovation and city innovation: Evidence from China” In: Chinese Management Studies. Vol. 14, No. 2, pp. 391-409.
ZHU, Yongming; ZHOU, Xiaoyu; LI, Junjie; WANG, Fan. 2022. “Technological innovation, fiscal decentralization, green development efficiency: Based on spatial effect and moderating effect” In: Sustainability. Vol. 14, No. 7, paper 4316.
Publicado
2022-07-05
Cómo citar
Oluyko, V., Samsin, I., Stohova, O., Filipenko, T., & Filipenko, A. (2022). Fiscal decentralization practices in developing countries: Prácticas de descentralización fiscal en los países en desarrollo. Cuestiones Políticas, 40(73), 128-150. https://doi.org/10.46398/cuestpol.4073.06
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